The Mauritius Revenue Authority has issued a statement of practice (SoP) in relation to the newly introduced section 73A of the Mauritius Income Tax Act, 1995, which treats a company incorporated in Mauritius as “non-resident” for Mauritian income tax purposes if its place of effective management (POEM) is located outside Mauritius.
The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley, Munich and New York. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.
